107 La. 611 | La. | 1901
The opinion of the court was delivered by
The plaintiff alleges that certain real estate belonging to it, to-wit: lots 6, Y, 8, 9 and 10 in square 242, bounded by Jackson, Brainard, Josephine and Carondelet streets, in the city of New Orleans, have recently been assessed for the taxes of 1895 and 1896, without authority of law, said property haying been, under article 20^ of the constitution, and eontemponaneous jurisprudence ■ and custom, exempt from taxation, as used for religious purposes. That said assessment was made upon a so-called “ supplemental roll,” made up, it is claimed, in consequence of a decision of the supreme court, which decision was,
The defendants have answered, denying generally the allegations of the petition; and the board of assessors and slate tax collector pray that they be allowed attorney’s fees.
There is nothing to show that the proeprty in question is now, or has ever been, used for any purpose which would entitle it to exemption from taxation. The assessor states that it belonged to “this church association,” and that it was at one time used as a parsonage, and at another as a boarding house. Being the property of a religious corporation, he had, however, entered it on the rolls as exempt, during the years in question. It is admitted that the supplemental assessment roll, for the year 1895, was filed December 29th, 1898, and recorded in the mortgage office, April 5,”1899, and it is shown that the taxes of 1897, 1898, and 1899 have been paid, upon similar assessments. There was judgment in the court a qua in favor offthe plaintiff as to the year 1895 and against it as to the year 1896. The city of New Orleans, alone, has appealed, and the plaintiff joins it in the appeal “in so far as to complain of the judgment of the lower court in allowing the claim of the attorneys of the state tax collector for ten per cent, upon the amount of the taxes due for the year 1896, the cancellation of which had been prayed for and rejected whilst that for the year 1895, likewise embraced in the prayer, had been allowed.”
Section 12 of act 170 of 1898 is identical with section 11 of act 106 of 1890, and .reads as follows:
“ That if any tract or lot of land or other property shall be omitted in the assessment of any year, or series of years, or in any way erro*613 lieousiy assessed, the same, when discovered, shall be assessed by the assessor or tax collector for the whole period of which the same may have been omitted or improperly assessed, and shall be subject to the state, parish and municipal taxes which have been or may hereafter be assessed against said property, in accordance with law; provided, no back taxes for more than three years shall be assessed against said property, and provided further that such assessment shall appear upon a supplemental roll and be filed in the same manner as regular tax rolls. A notice by mail shall be given of the completion of said assessment rolls and that it is exposed for examination in the office of the assessors, whether the tax is on movables or immovable property, and that ten days are allowed said parties to make to the assessor any ^complaint they may wish to urge against said assessment. And in the case of unknown owners notice shall be published twice, during a period of ten days, in a daily newspaper published in the city of New Orleans, and, in other parishes, as provided by section 21 of this act, and, in case of no complaint, said assessment, without any further requisite or formality of any kind, shall be final and conclusive on the parties assessed. In the event of any such complaint, the decision of the assessors thereon shall be promptly made, and shall be final; and said assessment, without any further formality or requisite of any kind shall be binding and conclusive on the parties assessed, saving, however, the parties assessed an appeal to the courts within five days from the decision of the assessors on said complaint, which decision shall be deemed notice, and said delay of five days shall begin from the day of the entry by the assessors on said supplemental roll of the words ‘ appeal rejected’.”
Property liable to taxation which is entered upon the assessment rolls as “ exempt,” and which is not assessed, is “ omitted in the assessments ” as effectually as if it were not entered -at all, and is, therefore, within the meaning of the law providing for the assessment of property which has been omitted.
As all property is liable to taxation unless it be shown to be within some exemption established by law, and as no such showing is made in this case, we must assume that the property in question was liable to taxation.
The admission, that the supplemental roll for 1895 was filed on December 29th, 1898 is conclusive as to the time of the assessment. The law provides that no " 'back taxes for more than three years shall be assessed,” but, as was held in the “Stempel” case, taxes for the current
It is, therefore, ordered, adjudged, and decreed that the judgment appealed from be annulled, avoided, and' reversed in so far as it direct-’ the cancellation of the assessment of the property in question for the purposes of city taxation for the .year 1895, and in all other respects that said judgment be affirmed, the plaintiff to pay all the costs.
Rehearing refused.